Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1953 in the amount of $2,324.30 and an addition to the tax of $116.22 under section 293(a), I. R. C. 1939.
Originally, there were four issues in this case. The parties have agreed that three of the issues are resolved by the stipulation filed by the parties, including the withdrawal by the Commissioner of his assertion...
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